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The National Health Service (Compensation for Premature Retirement) (Scotland) Regulations 2003

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3.—(1) The amount of the deduction from the remuneration in respect of the further employment referred to in paragraph 2(e) shall be calculated by multiplying the amount of that remuneration by a fraction of which–

(a)the numerator is equivalent to the aggregate of the amount of increases which would have been provided for under the provisions of section 59 of the Social Security Pensions Act 1975(1) (increase of official pensions) during the period beginning on the material date and ending on the day the further employment terminated, on an official pension of £100 per year which commenced from the material date; and

(b)the denominator is equivalent to the aggregate of an official pension of £100 per year and the amount of the increases so determined.

(2) For the purposes of this paragraph “official pension” shall have the meaning assigned to it by section 5(1) of the Pensions (Increase) Act 1971(2) (scope of Act, and general powers to extend and adapt increases).

(1)

1975 c. 60. Section 59 was amended by section 11(1), (2) and (3) of, and paragraph 20 of Schedule 3 to, the Social Security Act 1979 (c. 18), paragraph 33 of Schedule 5, and Schedule 6 to the Social Security Act 1985 (c. 53), section 9(8) of the Social Security Act 1986 (c. 50), sections 1(7) and 5(1) and (2) of the Pensions (Miscellaneous Provisions) Act 1990 (c. 7), paragraph 34 of Schedule 2 to the Social Security (Consequential Provisions) Act 1992 (c. 6), and paragraph 9(1)(a) and (b) of Schedule 8 to the Pension Schemes Act 1993 (c. 48).

(2)

1971 c. 56. Section 5(1) was amended by paragraph 85 of Schedule 6 to the Superannuation Act 1972 (c. 11).

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